The Company and certain subsidiaries are involved in various lawsuits, claims and environmental actions that have arisen in the normal course of business with respect to product liability, patent infringement, governmental regulation, contract and commercial litigation, as well as possible obligations to investigate and mitigate the effects on the environment of the disposal or release of certain substances at various sites. In addition, in connection with divestitures and the related transactions, the Company from time to time has indemnified and has been indemnified by third parties against certain liabilities that may arise in connection with, among other things, business activities prior to the completion of the applicable transactions. The term of these indemnification rights and obligations, which typically pertain to environmental, tax and product liabilities, is generally indefinite. The Company records liabilities for ongoing and indemnification matters when the information available indicates that it is probable that a liability will be incurred and the amount of the loss can be reasonably estimated.


Indemnification Assets and Liabilities
In millions	September 30, 2026		December 31, 2025		Balance Sheet Classification
Current indemnification assets	$	190	$	216	Accounts and notes receivable - net
Long-term indemnification assets	394		397		Deferred charges and other assets
Total indemnification assets	$	584	$	613
Current indemnification liabilities	$	369	$	323	Accrued and other current liabilities
Long-term indemnification liabilities	359		291		Other noncurrent obligations
Total indemnification liabilities	$	728	$	614

The Company’s accruals for indemnification liabilities related to the binding Memorandum of Understanding ("MOU") between Chemours, Corteva, EIDP and the Company and to the DowDuPont ("DWDP") Separation and Distribution Agreement and the Letter Agreement between the Company and Corteva (together the "Agreements") discussed below, are included in the balances above. Additionally, beginning in the second quarter of 2026, the Company recognized a liability, estimated in accordance with the MOU, related to the State of North Carolina matters discussed below. As of September 30, 2026, the balance of this liability was $127 million. Beginning in the second quarter of 2025, the Company recognized a liability, estimated in accordance with the MOU, related to the State of New Jersey matters discussed below. As of September 30, 2026, the balance of this liability was $120 million.

On July 1, 2015, EIDP, a Corteva subsidiary since June 1, 2019, completed the separation of EIDP’s Performance Chemicals segment through the spin-off of Chemours (the "Chemours Separation") to holders of EIDP common stock (the "Chemours Separation Agreement"). On June 1, 2019, the Company completed the separation of its agriculture business through the spin-off of Corteva, including Corteva’s subsidiary EIDP.

On January 22, 2021, the Company, Corteva, EIDP and Chemours entered into the MOU pursuant to which the parties have agreed to release certain claims that had been raised by Chemours including any claims arising out of or resulting from the process and manner in which EIDP structured or conducted the Chemours Separation, and any other claims that challenge the Chemours Separation or the assumption of Chemours Liabilities (as defined in the Chemours Separation Agreement) by Chemours and the allocation thereof, subject in each case to certain exceptions set forth in the MOU.

Pursuant to the MOU, the parties have agreed to share certain costs associated with potential future liabilities related to alleged historical releases of certain PFAS out of pre-July 1, 2015 conduct ("eligible MOU costs") until the earlier to occur of (i) December 31, 2040, (ii) the day on which the aggregate amount of Qualified Spend, as defined in the MOU, is equal to $4 billion ("MOU limit") or (iii) a termination in accordance with the terms of the MOU.

The parties have agreed that, during the term of this sharing arrangement, Qualified Spend up to $4 billion will be borne 50 percent by Chemours and 50 percent by the Company and Corteva subject to the MOU limit of $2 billion. The Company and Corteva will split their 50 percent of Qualified Spend in accordance with the Agreements; accordingly, the Company's portion of the $2 billion MOU limit is approximately $1.4 billion. At September 30, 2026, the Company had paid Qualified Spend of approximately $1,010 million against its portion of the $2 billion MOU limit. Chemours, Corteva and DuPont agreed to count the net present value of the settlement with the state of New Jersey, as discussed further below, against the $4 billion MOU limit. The total net present values were added to the Qualified Spend total at their respective final settlement dates. In addition, Chemours, Corteva and DuPont have agreed to count the North Carolina settlement and potential future litigation settlements against the MOU limit at net present value as of the date of the settlement as if payable in equal annual installments over 25 years and discounted using an 8 percent discount rate, irrespective of the actual payment structure. The parties also agreed that any related insurance proceeds received by a party will be netted against applicable costs included in the calculation of Qualified Spend. After the term of this arrangement, Chemours’ indemnification obligations under the Chemours Separation Agreement would continue unchanged.

DuPont's aggregate MOU escrow deposits of $35 million, not including interest, were used to pay the State of New Jersey Settlement on September 8, 2026. In addition, since the aggregate payments to be made in connection with the State of New Jersey and State of North Carolina Settlements will qualify for withdrawal from the MOU escrow account and exceed the future escrow contribution obligations, all future contributions to the MOU escrow account are deemed satisfied.

Discontinued and/or Divested Operations and Businesses ("DDOB") liabilities of EIDP not allocated to or retained by Corteva or the Company are categorized as relating to either (i) PFAS stray liabilities ("PFAS Stray Liabilities"), if they arise out of actions related to or resulting from the development, testing, manufacture or sale of PFAS or (ii) other Stray Liabilities ((i) and (ii) together, the “EIDP Stray Liabilities”).

The Agreements provide that the Company and Corteva will each bear a certain percentage of the Indemnifiable Losses (as defined in the DWDP Separation and Distribution Agreement) rising from EIDP Stray Liabilities. As of September 30, 2026, DuPont will bear 71 percent of Indemnifiable Losses related to EIDP Stray Liabilities and Corteva will bear 29 percent. DuPont has accrued for future Indemnifiable Losses related to EIDP Stray Liabilities and Qualified Spend accordingly.

Indemnifiable Losses, as defined in the DWDP Separation and Distribution Agreement, include, among other things, attorneys’, accountants’, consultants’ and other professionals’ fees and expenses incurred in the investigation or defense of EIDP Stray Liabilities. For certain other Stray Liabilities, Corteva must spend specified amounts before costs associated with such matter will be considered Indemnifiable Losses.


Liabilities Associated with the MOU
In millions	September 30, 2026		December 31, 2025		Balance Sheet Classification
Current indemnification liabilities	$	66	$	68	Accrued and other current liabilities
Long-term indemnification liabilities	146		117		Other noncurrent obligations
Total indemnification liabilities accrued under the MOU 1	$	212	$	185
Current other litigation matters 2	$	74	$	66	Accrued and other current liabilities
Noncurrent other litigation matters 2	173		120		Other noncurrent obligations
Total liabilities accrued under the MOU	$	459	$	371


Indemnification Related Assets Associated with the MOU 1
In millions	September 30, 2026		December 31, 2025		Balance Sheet Classification
Current indemnification assets	$	25	$	35	Accounts and notes receivable - net
Long-term indemnification assets	50		40		Deferred charges and other assets
Total indemnification assets	$	75	$	75
Indemnification assets for current other litigation matters 2	$	27	$	24	Accounts and notes receivable - net
Indemnification assets for noncurrent other litigation matters 2	60		44		Deferred charges and other assets
Total indemnification assets associated with the MOU	$	162	$	143

In November 2023, DuPont, Chemours and Corteva (for itself and EIDP) reached a settlement agreement with the State of Ohio designed to benefit Ohio's natural resources and the people of the State of Ohio. Among other things, and subject to certain limitations and preservations, the settlement resolved the State's claims relating to releases of PFAS in or into the State of Ohio from the companies' facilities and claims relating to the manufacture and sale into Ohio of certain products related to AFFF (as defined below). As part of the settlement, the companies agreed to pay the State of Ohio a combined total of $110 million, 80 percent of which the State of Ohio has allocated to restoration of natural resources related to operation of the Washington Works facility. Consistent with the MOU, DuPont's share of the settlement was approximately $39 million, which was paid in full by April 2026.

In July 2021, Chemours, Corteva (for itself and EIDP) and DuPont reached a resolution with the State of Delaware for $50 million among other consideration, that avoids litigation and addresses potential natural resources damages from known historical and current releases by the companies in or affecting Delaware. In 2022, the companies paid the settlement consistent with the MOU. DuPont's share was $13 million. The settlement provides for a potential Supplemental Payment to Delaware up to a total of $25 million, if certain conditions are met. The Company’s portion of the Supplemental Payment, in accordance to the terms of the MOU, is $9 million which was accrued for as of December 31, 2025. The Supplemental Payment conditions were met as a result of the settlement with the State of Ohio and DuPont paid its portion of the Supplemental Payment in January 2026.

As of September 30, 2026, there are various cases alleging damages due to PFAS which are discussed below. Such actions often include claims alleging that EIDP's transfer of certain legacy liabilities to Chemours resulted in a fraudulent conveyance or voidable transaction. With the exception of the fraudulent conveyance claims, which are excluded from the MOU, legal fees, expenses, costs, and any potential liabilities for eligible MOU costs presented by the following matters will be shared between Chemours, EIDP, Corteva and DuPont.

Beginning in April 2019, lawsuits alleging damages from the use of aqueous film-forming foams ("AFFF") were filed against EIDP and Chemours and companies such as 3M Company that made AFFF. The majority of these lawsuits were consolidated in a multi-district litigation (the "AFFF MDL") captioned In Re: Aqueous Film Forming Foams (AFFF) Products Liability Litigation that is pending in the United States District Court for the District of South Carolina (the "SC Court"). The matters pending in the AFFF MDL allege damages as a result of contamination, in most cases allegedly from migration from airports or military installations, or personal injury from exposure to AFFF. The plaintiffs in the AFFF MDL include, among others, water districts, individuals and states attorneys general. DuPont has never made or sold AFFF, perfluorooctanesulfonic acid ("PFOS") or PFOS-containing products, and most of the actions in the AFFF MDL name DuPont as a defendant solely related to fraudulent transfer claims related to the Chemours Separation and the DWDP separation.

In June 2023, Chemours, Corteva, EIDP, and DuPont entered into a $1.185 billion agreement to resolve PFAS‑related claims brought by a nationwide class of public water systems. The settlement class includes U.S. Public Water Systems with current PFAS detections or required monitoring under federal or state law, but excludes governmental systems and small systems without PFAS detections or monitoring requirements. While excluded entities could pursue future claims, the Company cannot

The SC Court ordered the dismissal by September 10, 2024 of personal injury claims that do not meet certain evidentiary requirements unless they allege one of the following eight health conditions: high cholesterol, pregnancy induced hypertension, ulcerative colitis, thyroid disease, testicular cancer, kidney cancer, liver cancer or thyroid cancer. Cases that are dismissed pursuant to the SC Court’s order may be re-filed within four years if plaintiffs later meet the evidentiary requirements specified in the SC Court’s order. In the first quarter of 2025, plaintiffs’ counsel notified the SC Court that claims alleging high cholesterol and/or pregnancy-induced hypertension would not be pursued.

In August 2025, to ensure efficient management of the docket and proper vetting of claims the SC Court entered a case management order that, among other things: (1) indefinitely postponed the bellwether trial that was scheduled for October 20, 2025 and (2) required lead plaintiffs’ counsel to file in the AFFF MDL all of the unfiled cases on their client roster within 21 days.

At September 30, 2026, there are approximately 13,700 personal injury cases filed in the AFFF MDL. Many of the personal injury cases have included and continue to include multiple plaintiffs and, therefore, the number of plaintiffs who have asserted such claims is substantially higher than the number of cases noted above. The Company will continue to review the docket and will move to dismiss claims that do not allege one of the identified health conditions. The Company also continues to engage in discussions with a mediator in connection with these cases.

Some state attorneys general have filed lawsuits, on behalf of their respective states, against DuPont, outside of the AFFF MDL that allege environmental contamination by certain compounds distinct from AFFF. Generally, the states raise common law tort claims and seek economic impact damages for alleged harm to natural resources, punitive damages, present and future costs to clean up contamination from such compounds, and to abate the alleged nuisance. Most of these actions include fraudulent transfer claims related to the Chemours Separation and the DWDP separation.

In August 2025, DuPont together with Chemours and Corteva (for itself and EIDP) agreed to a proposed Judicial Consent Order with the State of New Jersey (the "NJ Settlement") to resolve all outstanding claims by the State of New Jersey pending against the companies related to legacy use of a wide variety of substances of concern, including, but not limited to dense non-aqueous phase liquids, chemical solvents, and PFAS. The NJ Settlement was subject to a public notice and comment period and court approval. The Federal District Court of New Jersey entered a final order approving the settlement on August 7, 2026.

The NJ Settlement resolved legacy claims related to four historic EIDP operating sites (Chambers Works, Parlin, Pompton Lakes and Repauno) in the State, including claims under the New Jersey Industrial Sites Recovery Act, alleged statewide PFAS contamination, including from the use of AFFF, any claims of fraudulent transfer, and claims for known natural resource damages from the Chambers Works, Parlin, Pompton Lakes and Repauno sites that the State of New Jersey and its departments have, or may have, in the future against the companies.

The NJ Settlement includes an aggregate cash payment to the State of New Jersey of $875 million, payable over a period of 25 years, which will be shared in accordance with the terms of the MOU. Of the $875 million, $16.5 million is allocated to statewide natural resource damages unrelated to the four sites, 25 percent of which (about $4.125 million) relates to alleged statewide AFFF contamination. The first scheduled annual payment of $71 million was paid on September 8, 2026. The Company utilized its $35 million within the MOU escrow account to fund half of the first settlement payment and the remaining half was paid with cash.

As of September 30, 2026, the net present value of the Company's share of the remaining $240 million aggregate cash payment was $120 million, including interest accretion of $3 million and $5 million for the three and nine months ended September 30, 2026, respectively. At September 30, 2026, of the aforementioned $120 million liability, $17 million was recorded in "Accrued and other current liabilities" and the remaining $103 million was recorded within "Other noncurrent obligations" within the interim Condensed Consolidated Balance Sheets. The parties have the right to prepay settlement amounts at the discount rate set forth in the NJ Settlement.

Upon the NJ Settlement being approved by the NJ Court, DuPont and Corteva purchased Chemours’ interest in future, if any, insurance proceeds related to claims submitted in connection with the AFFF MDL Water District Settlement ("Insurance Proceeds MOU"). In September 2026, DuPont and Corteva purchased the rights by contributing a total of $150 million ($106.5 million from DuPont, $43.5 million from Corteva in accordance with the sharing percentages in the Letter Agreement) into an escrow fund which was, and will continue to be, applied to Chemours’ share of the NJ Settlement. In exchange, Chemours assigned to DuPont and Corteva its rights to $150 million, which represents Chemours' 50 percent share of potential insurance proceeds plus a fee equal to the lesser of (a) $35 million, or (b) $3 million plus interest (at the prime rate minus 2 percent) on the unrecovered fraction of $150 million, until Chemours’ share of insurance recoveries fully recoups the purchase price. After DuPont and Corteva have recovered the $150 million assigned by Chemours, plus the fee, Chemours shall be entitled to its 50 percent share of further insurance recoveries, if any. The purchase price shall be paid, and the insurance proceeds recovered, by DuPont and Corteva in accordance with the sharing percentages in the Letter Agreement. In September 2026, the companies were notified of insurance proceeds to be paid in October 2026. At September 30, 2026, DuPont recorded a receivable of $86 million related to these insurance proceeds, which were subsequently received in October 2026, in "Accounts and notes receivable - net" in the interim Condensed Consolidated Balance Sheets, and upon receipt, DuPont and Corteva have recovered $62.5 million of the $150 million of purchased proceeds under the Insurance Proceeds MOU.

Pursuant to the Legacy Liabilities Assignment Agreement, 44 percent of the funding obligations related to the NJ Settlement are contractually allocated to Qnity (and for which Qnity indemnifies the Company). DuPont will indemnify Qnity for its portion of the insurance proceeds received under the Insurance Proceeds MOU. At September 30, 2026, DuPont recorded an indemnification payable of $20 million related to the aforementioned insurance proceeds recognized in September 2026.

The Company, together with Chemours and Corteva/EIDP, is a defendant in litigation brought by the Attorney General of the State of North Carolina and certain municipalities in the vicinity of the Fayetteville Works site. These actions generally claim damages arising from alleged PFAS-related emissions and seek various forms of monetary, equitable, and other relief. On September 9, 2026, the Company, Chemours and Corteva/EIDP entered into a settlement agreement with the State of North Carolina and certain North Carolina municipalities and other local government entities to resolve these and certain other specified claims (the "NC Settlement"). The NC Settlement provides for aggregate payments of $455 million over 15 years, subject to the cost sharing arrangements between the companies. As of September 30, 2026, the net present value of the Company's share was $127 million and was reflected as a liability in the interim Condensed Consolidated Balance Sheets. At September 30, 2026, $57 million was recorded in "Accrued and other current liabilities" and the remaining $70 million was recorded within "Other noncurrent obligations" within the interim Condensed Consolidated Balance Sheets. The initial settlement payment of $103 million ($36 million from DuPont) was made on October 9, 2026.

The NC Settlement also required the Company and Corteva to provide $135 million of financial assurance for Chemours' remaining obligations under the 2019 North Carolina Consent Order, with the Company responsible for 71 percent and Corteva responsible for 29 percent of such financial assurance. Pursuant to the NC Settlement, the bond supporting the financial assurance is required to be in place within 60 days of the effective date of the NC Settlement.

Beginning in 2021, the Company has been informed of actions initiated or threatened against a former DuPont Dutch subsidiary and the Dutch entities of Chemours, Corteva, and EIDP by certain municipalities and citizens neighboring the Chemours Dordrecht facility, claiming environmental harm and property damage as result of emissions from that facility. There are also cases pending in Canada that allege harm from PFAS contamination including property and natural resource damage claims, both related and unrelated to AFFF.

In addition to the above matters, there are other pending legacy legal matters. The Company is specifically named in some of these legal matters and some are pending against Chemours, Corteva and/or EIDP in which the Company is not named. Certain of these actions may purport to be class actions and seek large amounts of damages. Regardless of whether the Company is named, the costs of litigation and future liabilities, if any, in these matters are or may be eligible MOU costs and Indemnification Losses under the Agreements.

While management believes it has appropriately estimated the liability associated with eligible legacy matters and Indemnifiable Losses as of the date of this Quarterly Report on Form 10-Q, it is reasonably possible that the Company could incur additional eligible costs and Indemnifiable Losses in excess of the amounts accrued. It is not possible to predict the outcome of any such matters due to various reasons including, among others, future actions and decisions, as well as factual and legal issues to be resolved in connection with such matters. As such, at this time DuPont is unable to develop an estimate of a possible loss or range of losses, if any, above the liability accrued at September 30, 2026. It is possible that additional costs or losses could have a significant effect on the Company’s financial condition and/or cash flows in the period in which they occur; however, costs qualifying as Qualified Spend are limited by the terms of the MOU. Additionally, 44 percent of the funding obligations related to these matters will be contractually allocated to Qnity (and for which Qnity will indemnify the Company).

In addition to the matters described above, the Company is party to claims and lawsuits arising out of the normal course of business with respect to product liability, patent infringement, governmental regulation, contract and commercial litigation, and other actions. Certain of these actions may purport to be class actions and seek large amounts of damages. As of September 30, 2026, the Company had liabilities of $15 million associated with these other litigation matters. It is the opinion of the Company’s management that the possibility is remote that the aggregate of all such other claims and lawsuits will have a material adverse impact on the results of operations, financial condition and cash flows of the Company. In accordance with its accounting policy for litigation matters, the Company will expense litigation defense costs as incurred, which could be significant to the Company’s financial condition and/or cash flows in the period. In one such matter, the Company has incurred defense costs of approximately $7 million and $18 million for the three and nine months ended September 30, 2026 related to a large docket of personal injury cases associated with Corian® Quartz, a product within the Diversified Industrials segment.

The NJ Settlement obligates the companies to continue to undertake remediation at the four sites (Chambers Works, Parlin, Pompton Lakes and Repauno), which will be determined in accordance with applicable law. DuPont is the primary responsible party for the Parlin site and established an accrual related to the Parlin site’s remediation obligations in connection with the DWDP merger and separation and does not anticipate recording additional charges for these remediation activities at this time. However, as part of the NJ Settlement, the companies have agreed to a binding third party review process of the remedial funding source ("RFS") for each of the four sites (in the form of surety bond or similar financial instrument) to ensure available funds for future remediation at the sites, with DuPont responsible for the RFS at the Parlin site. This review process could result in additional remediation, and an increase to any of the four RFS, including for the Parlin site, which could result in future changes to the Company’s environmental reserve estimates.

In addition, DuPont and Corteva established a reserve fund in the amount of $475 million (the "Reserve Fund") funded (in the form of surety bond or similar financial instrument) in accordance with the sharing percentages in the Letter Agreement entered between the parties in 2019. The Reserve Fund is further financial security, separate from and secondary to the RFS, which will be accessible only in the event the RFS for a site has been exhausted and the party responsible is not otherwise performing the required remediation.

At September 30, 2026, the Company had accrued obligations of $294 million for probable environmental remediation and restoration costs. These obligations are included in "Accrued and other current liabilities" and "Other noncurrent obligations" in the interim Condensed Consolidated Balance Sheets. It is reasonably possible that environmental remediation and restoration costs in excess of amounts accrued could have a material impact on the Company’s interim results of operations, financial condition and cash flows. Inherent uncertainties exist in these estimates primarily due to unknown conditions, changing governmental regulations and legal standards regarding liability, and emerging remediation technologies for handling site remediation and restoration.


Environmental Accrued Obligations
In millions	September 30, 2026		December 31, 2025		Potential exposure above the amount accrued 1
Environmental remediation liabilities not subject to indemnity	$	31	$	32	$	110

Environmental remediation indemnified related liabilities:
Indemnifications related to Dow, Corteva, and Qnity 2	91		87		158
MOU related obligations (discussed above) 3	169		134		63
Other environmental indemnifications	3		—		3
Total environmental related liabilities	$	294	$	253	$	334